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Myth : external financial reporting quality has a 1st order effect on firm value

Zimmerman, Jerold L. - 2012

I argue that external financial reporting quality has at best a 2nd order effect on firm value of U.S. publicly traded companies and that attempts to improve a firm's external reporting quality has a 3rd order effect on these firms' value. Recognizing that external financial reporting quality is...

Persistent link: https://www.econbiz.de/10010250808

Idiosyncratic shocks to firm underlying economics and abnormal accruals

Owens, Edward L.; Wu, Joanna Shuang; Zimmerman, Jerold L. - In: The accounting review : a publication of the American … 92 (2017) 2, pp. 183-219

Persistent link: https://www.econbiz.de/10011674086

Aggregate earnings and why they matter

Ball, Ray; Sadka, Gil - In: Journal of accounting literature : the official journal … 34 (2015), pp. 39-57

Persistent link: https://www.econbiz.de/10011429500

Deflating profitability

Ball, Ray; Gerakos, Joseph; Linnainmaa, Juhani; … - In: Journal of financial economics 117 (2015) 2, pp. 225-248

Persistent link: https://www.econbiz.de/10011479890

Accruals, cash flows, and operating profitability in the cross section of stock returns

Ball, Ray; Gerakos, Joseph; Linnainmaa, Juhani; … - In: Journal of financial economics 121 (2016) 1, pp. 28-45

Persistent link: https://www.econbiz.de/10011590560

Ball and Brown (1968) after fifty years

Ball, Ray; Brown, Philip - In: Pacific-Basin finance journal 53 (2019), pp. 410-431

Persistent link: https://www.econbiz.de/10012133545

Earnings, retained earnings, and book-to-market in the cross section of expected returns

Ball, Ray; Gerakos, Joseph; Linnainmaa, Juhani; … - In: Journal of financial economics 135 (2020) 1, pp. 231-254

Persistent link: https://www.econbiz.de/10012431396